{"data":{"id":"us-ky/krs-267.380","jurisdiction":"us-ky","citation":"KRS 267.380","heading":"Validity of proceeding -- Irregularities -- Remedies -- Releases.","body":"The assessment roll made up by the board shall be prima facie evidence in all courts that\nall steps necessary to be taken under this chapter have been properly taken, and that all\nproceedings are regular and valid. The collection of any assessment shall no t be defeated,\nwhere the parties are properly before the court, on account of any irregularity in the\nproceeding that does not affect the substantial rights of the party complaining. Any party\nor his privies properly before the court under the Rules of Civ il Procedure shall be\ndeemed to be before the court for all purposes, and shall be bound by all orders,\njudgments and proceedings in the case not excepted to or appealed from, in the manner\nprovided for in this chapter. The remedies provided for in this ch apter are exclusive of all\nother remedies. If on appeal or otherwise, or for any cause, any person or property is\nreleased, or any assessment raised or lowered, it shall not affect the rights or liability of\nany other property or person. The failure to app eal within the time prescribed in this\nchapter shall be a waiver of any right to attack the proceedings.","path":["KRS Chapter 267"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12902","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"5c3d522858e260fc7d5e3bcb1da49d670e5211a9d70fddacd2175fbca2a9cbf8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-267.370","next":"us-ky/krs-267.390"},"notice":"GroundRules: Original legal text. Not legal advice."}